| Project/Area Number |
19730320
|
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
|
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| Research Institution | Kansai University (2008-2009)
Kyushu Sangyo University (2007) |
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Principal Investigator |
KIMURA Asako Kansai University, 商学部, 准教授 (30389233)
|
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| Project Period (FY) |
2007 – 2009
|
| Project Status |
Completed (Fiscal Year 2009)
|
| Budget Amount *help |
¥2,360,000 (Direct Cost: ¥2,000,000、Indirect Cost: ¥360,000)
Fiscal Year 2009: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2008: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2007: ¥800,000 (Direct Cost: ¥800,000)
|
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| Keywords | インタンジブルズ / プロセス・マネジメント / 管理会計 / 研究開発 / 因果関係 / 評価指標 |
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| Research Abstract |
This study intended to bring out the role of management accounting that company manages intangibles as innovation, brand and so on. I discuss about the need introducing to intangibles management cycle for process management. This study treats Intangibles management as contributing to corporate evaluation and considers innovation and brand in management accounting context. For example, brand value budgeting is useful to intangibles management.
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